Austria Tax News

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Protocol to treaty between Austria and Cyprus enters into force

4 May 2013

Amending exchange of notes to treaty between Austria and Singapore signed

25 March 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013

Protocol to treaty between Austria and Liechtenstein signed

25 March 2013

Withholding tax agreement between Liechtenstein and Austria signed

25 March 2013

Protocol to treaty between Austria and Switzerland enters into force

10 February 2013

Treaty between Austria and Chile signed

10 February 2013

Withholding tax agreement between Austria and Switzerland enters into force

10 February 2013

Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013

Protocol to treaty between Austria and Czech Republic enters into force

9 February 2013

Protocol to treaty between Austria and Romania signed

2 December 2012

Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012

Protocol to tax agreement between Austria and Hong Kong signed

29 July 2012

Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012

Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012

Protocol to treaty between Austria and France enters into force

25 July 2012

Tax agreement between Switzerland and Austria – details

3 June 2012

Treaty between Qatar and Austria – details

3 June 2012

Protocol to treaty between South Africa and Austria enters into force

17 April 2012

Treaty between Austria and Qatar enters into force

17 April 2012

The Tax Amendment Act 2011 gazetted – details

18 October 2011

Treaty between Austria and Bulgaria – details

12 May 2011

Ministry of Finance publishes draft bill Tax Law Amendment Act 2011 – Corporate Income Tax Act

12 May 2011

Treaty between Austria and Bulgaria enters into force

27 April 2011

Protocol to treaty between Austria and Ireland enters into force

27 April 2011